DuPont Decomposition

Why does ENGINERSIN earn its ROE?

Breaking down Return on Equity into profitability, efficiency, and leverage.

ROE = Net Margin × Asset Turnover × Equity Multiplier

21.7% = 18.8% × 0.59 × 1.97

Latest: FY2025

Profitability

Net Margin

18.8%

21.6% →18.8%

How much profit per ₹ of revenue

Efficiency

Asset Turnover

0.59x

0.20x →0.59x

Revenue per ₹ of assets

Leverage

Equity Multiplier

1.97x

2.24x →1.97x

Assets funded by equity vs debt

Trend Analysis

ROE improved by 12.0 pp over 3 years. Driven by net margin declining (21.6% → 18.8%), asset turnover improving (0.20x → 0.59x), leverage falling (2.24x → 1.97x).

Historical Decomposition

Last 3 years

YearRevenuePATNet MarginAsset TOLeverageROE
FY20230Cr0Cr21.6%0.202.249.7%
FY20240Cr0Cr14.3%0.172.105.1%
FY20250Cr0Cr18.8%0.591.9721.7%

How to read DuPont

  • Rising ROE from margin = pricing power, operational improvement (good)
  • Rising ROE from turnover = better asset utilization (good)
  • Rising ROE from leverage = more debt, amplified risk (caution)
  • Falling ROE across all three = structural deterioration (red flag)

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DuPont decomposition from audited annual financials. Factual analysis, not investment advice.